(1.) THE subject matter of this case relates to duty liability of the vessel M.V. Jagat Priya (vessel) and we are required to decide whether the appellant before us is liable to pay the duty on the vessel.
(2.) THE issue involved has been the subject matter of litigation before different fora almost over the last 19 years and therefore to have a better understanding it would be appropriate to reproduce the list of dates and events prepared by the ld. senior counsel for the Revenue as under :
(3.) HEARD both the sides.